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SEC Company Response from Hanover Bancorp, (HNVR) — May 6, 2022

Hanover Bancorp, Inc. /MD
Date: May 6, 2022 · CIK: 0001828588 · Accession: 0001104659-22-057002

AI Filing Summary & Sentiment

File numbers found in text: 333-262920

Date
May 6, 2022
Author
Not clearly detected
Form
CORRESP
Company
Hanover Bancorp, Inc. /MD

Letter

VIA EDGAR United States Securities and Exchange Commission Division of Corporation Finance Washington, DC 20549 Registration Statement on Form S-1 (File No. 333-262920) Request for Acceleration of Effectiveness

Re: Hanover Bancorp, Inc.

Dear Ladies and Gentlemen:

In accordance with Rule 461 of the general Rules and Regulations under the Securities Act of 1933, as amended, and in connection with the offering described in the Prospectus contained in the above-captioned Registration Statement, Hanover Bancorp, Inc. (the “Company”) hereby requests that the above-captioned Registration Statement be declared effective at 4:00 p.m. Eastern Daylight Time on Tuesday, May 10, 2022 or as soon thereafter as practicable.

In making the foregoing request, we hereby acknowledge that:

• Should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the filing

• The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

• The Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding initiated by the Commission or any person under the federal securities laws of the United States.

In addition, the Company represents that it will comply with such provisions of the Securities Act of 1933 and the Securities Exchange Act of 1934 as may apply to it for this offering.

Very truly yours,
HANOVER BANCORP, INC.

Show Raw Text
CORRESP
1
filename1.htm

May 6, 2022

VIA EDGAR

United
States Securities and Exchange Commission

Division of Corporation Finance

100 F Street, N.E.

Washington,
DC 20549

 Re: Hanover Bancorp, Inc.

    Registration Statement on Form S-1
(File No. 333-262920)

    Request for Acceleration of Effectiveness

Dear Ladies and Gentlemen:

In accordance with Rule 461
of the general Rules and Regulations under the Securities Act of 1933, as amended, and in connection with the offering described
in the Prospectus contained in the above-captioned Registration Statement, Hanover Bancorp, Inc. (the “Company”) hereby
requests that the above-captioned Registration Statement be declared effective at 4:00 p.m. Eastern Daylight Time on Tuesday, May 10,
2022 or as soon thereafter as practicable.

In making the foregoing request, we hereby acknowledge
that:

 • Should the Securities and Exchange Commission (the “Commission”) or the staff, acting pursuant
to delegated authority, declare the filing effective, it does not foreclose the Commission from taking any action with respect to the
filing

 • The action of the Commission or the staff, acting pursuant to delegated authority, in declaring the filing
effective, does not relieve the Company from its full responsibility for the adequacy and accuracy of the disclosure in the filing; and

 • The Company may not assert staff comments and the declaration of effectiveness as a defense in any proceeding
initiated by the Commission or any person under the federal securities laws of the United States.

In addition, the Company represents
that it will comply with such provisions of the Securities Act of 1933 and the Securities Exchange Act of 1934 as may apply to it for
this offering.

  Very truly yours,

  HANOVER BANCORP, INC.

 By: /s/ Lance P. Burke

 Name: Lance P. Burke

 Title: Executive Vice President and CFO